John and mary were divorced in 2016. the divorce decree provides that john pay alimony of $10,000 per year, to be reduced by 20% on their child’s 18th birthday. during the year, john paid $7,000 directly to mary and $3,000 to spring college for mary’s tuition. what amount of these payments should be reported as income in mary’s 2019 income tax return?

China's new 5 percent tax on disposable wooden chopsticks, reflecting concerns about deforestation, has been praised by environmentalists. the move is hitting hard at the japanese, who consume 25 billion set of wooden chopsticks annually. almost all of the chopsticks used in japan come from china. the reuirements for chinese manufacturers of wooden chopsticks to pay the 5 percent tax is a factor in their external environment.